U.S. Publication No. 2012/0201406 (“the '406 Publication”) discloses a plug earphone with a special aim. There are two sound channels provided for a single transducer in order to come to a more natural hearing event. In practice, this leads to an acoustic friction which is divided into three special channels such as one connecting the front most part of the plug with the environment, another connecting the front space of the transducer with the environment and a third one connecting the rear volume of the transducer with the environment. Each of the channels is provided with special attenuation material in order to find the right balance for the whole earphone. This leads to a so-called first sound channel within the plug of the earphone and a so called second sound channel between the front space and the rear space of the transducer.